A new federal “safe harbor” rule requires small employers (those with fewer than 100 participants) to make contributions into their employees’ 401(k)-plan accounts within 7 business days of receipt or withholding.

Larger employers continue to have a contribution rule that says deposits of employee contributions must be made as soon as they can reasonably be segregated from the general assets of the employer, but no later than the 15th day of the month following the month in which contributions are received or withheld by the employer.